Comments on the research paper entitled "The Need for and Scope of the Audit of Management: A Survey of Attitudes," which was published in the April 1972 issue of the journal "The Accounting Review." Opinion on the work of independent certified public accountants who are engaged by clients to perform audit work; Expansion of the work of the auditor in government operations beyond fiscal and accounting matters; Information on the importance of reliable financial records and reports on the handling of public funds in assuring compliance with applicable laws and regulations.

The Joint Financial Management Improvement Program is a cooperative and constructive effort of Federal agencies to bring about needed improvements in budgeting, accounting, and other financial management practices in the Federal Government. The broad overall objective of this program is to promote better management and greater efficiency and economy in Federal Government operations and better financial information for the public as to those operations. The existence of a program with such far-reaching objectives is a matter of interest and concern not only to administrators, officials, and employees of Government agencies, but to all segments of the public who are affected by Government operations. Such a program may be assumed also to be of direct interest to the various segments of the accounting profession public accountants, industrial accountants, government accountants, and educators-all of whom have a stake in the contributions that accounting and related financial management functions can make to the biggest enterprise of all-the United States Government.